Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (1) TMI 130 - AT - Central ExciseExtract: .......at Section 11AB of the C.E.A., 1944 was introduced w.e.f. 11-5-2001. Therefore, the interest under Section 11AB of the C.E.A., 1944 cannot be demanded prior to the date of introduction of the date of Section. We find merit in the arguments. Hence the appellants are liable to pay interest w.e.f. 11-5-2001. Appeals are disposed of as indicated above.
|